https://www.taxtmi.com/caselaws?id=208912 The High Court dismissed the appeal challenging the cancellation of registration under section 80G of the Income-tax Act, 1961. It held that the Commissioner lacked the authority to cancel registration granted under section 12A before the enactment of section 12AA(3) on October 1, 2004. The Court emphasized the principle that a quasi-judicial authority cannot review its own order without statutory authorization. The Commissioner's cancellation was deemed void ab initio, affirming the Tribunal's decision to allow the appeal. The appeal was dismissed, with no costs awarded, clarifying the legal position on registration cancellation under the Income-tax Act. en-us Wed, 24 Feb 2010 00:00:00 +0530 Mon, 17 Dec 2012 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208912 The High Court dismissed the appeal challenging the cancellation of registration under section 80G of the Income-tax Act, 1961. It held that the Commissioner lacked the authority to cancel registration granted under section 12A before the enactment of section 12AA(3) on October 1, 2004. The Court emphasized the principle that a quasi-judicial authority cannot review its own order without statutory authorization. The Commissioner's cancellation was deemed void ab initio, affirming the Tribunal's decision to allow the appeal. The appeal was dismissed, with no costs awarded, clarifying the legal position on registration cancellation under the Income-tax Act. Case-Laws Income Tax Wed, 24 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208912